As the purpose of our engagement is to provide limited assurance, the nature (choice of techniques), extent (scope) and timing of the procedures are less than those required to obtain reasonable assurance.
Furthermore, this engagement does not provide guarantee regarding the viability or the quality of the management of Publicis Groupe SA, in particular it does not provide an assessment, of the relevance of the choices made by Publicis Groupe SA in terms of action plans, targets, policies, scenario analyses and transition plans, which would go beyond compliance with the ESRS reporting requirements.
It does, however, allow us to express conclusions regarding the entity’s process for determining the sustainability information to be reported, the sustainability information itself, and the information reported pursuant to Article 8 of Regulation (EU) 2020/852, as to the absence of identification or, on the contrary, the identification of errors, omissions or inconsistencies of such importance that they would be likely to influence the decisions that readers of the information subject to this engagement might make.
Our engagement does not cover any comparative information.
Our procedures consisted in verifying that:
We also checked the compliance with the requirement to consult the social and economic committee.
On the basis of the procedures we have carried out, we have not identified any material errors, omissions or inconsistencies regarding the compliance of the process implemented by Publicis Groupe SA with the ESRS.
Concerning the consultation of the social and economic committee provided for in the sixth paragraph of Article L. 2312-17 of the French Labor Code we inform you that we inform you that this provision is not applicable, as Publicis Groupe SA is not required to set up a Social and Economic Committee.
Without qualifying the conclusion expressed above, we draw your attention to the information provided in the Groupe management report in the following sections:
The information on the identification of impacts, risks and opportunities is provided in Section 4.1.9 “Analysis of double materiality – impact and financial” of the Groupe’s management report.
We reviewed the process implemented by the entity to identify actual or potential impacts (negative or positive), risks and opportunities (“IROs”).
In particular, we assessed the steps taken by the entity to determine its impacts and dependencies, which may be a source of risks or opportunities, including the dialogue implemented, where applicable, with stakeholders.
We also used our professional judgment to assess the acceptability of the exclusions relating to companies accounted for by the equity method, as presented in Section 4.1.2 “CSR reporting methodology and process” of the Groupe management report.
We reviewed the entity’s mapping of identified IROs, including a description of their distribution within the entity’s own activities and value chain, as well as their time horizon (short, medium or long term), and assessed the consistency of this mapping with our knowledge of the entity and, where applicable, with the risk analyses carried out by the entities of the Group.
We:
